Archive for the ‘Accounting Articles’ Category

The Analysis Of The Truth About Refurbishing iPhone

August 16th, 2018 No comments

It is reported that Google China has recently released its first annual Hot List, Apple’s iPhone becomes the world’s most popular word, and this focus also reflected in the mobile phone market. The expectation of one million sales in the previous already achieved, and in the beginning of this year rose to 500 million units, Apple expected the sales will lock in 10 million with full of confidence.

While inChina, iPhone has not officially entered the mainstream market, but in the revised machine market, iPhone is also selling hot. Apple launched iPhone is the ​​hot topic in mobile phone market, but, just recently, it appears discordant voices came from the market. There is mobile phone dealer reaction to the current market, there have been refurbished iPhone, and this is an “explosive” message. Moreover, according to another mobile phone dealer in Zhongguancun, said most of the iPhone are actually refurbished machine listed in market, and the price of such a machine is cheaper around $ 300-400 than a new machine.

Beautifully refurbished iPhone has become the target machine, in fact, as early as August, which is the official iPhone sales and it did not take long, there are sites reported that Apple sold the refurbished iPhone, and the price was $ 100 less than new machines. However, this renovation has been identified as the original renovation, which is Apple will refund the part of the machine to re-test and maintenance and packaged for sale, and such machine enjoys the same service like new products. However, because the volume was very small, quickly digested by the market, so now the refurbished iPhone selling now is almost impossible for such products. Buy a real iPhone to be happy, I got the help from a dealer and finally got an original iPhone and one is said to be “refurbished iPhone” to do the actual scene contrast, and that what would happen to it? Li Gui is just Li Gui, after all, no matter how camouflages, there is always a telltale, the following, I will analyze and discuss with everyone, the main difference between the original iPhone and refurbished iPhone (wholesale iPhone cases).

The original package iPhone (accessories for iPhone) of United States will have the bag with the marked of Apple, the first, the original iPhone are generally with the white fine bag with Apple logo printed on it, and the renovation of the iPhone  (wholesale iPhone accessories) is generally an ordinary plastic bag. Of course, this is not sufficient to conclude that no original bags certainly have a problem; after all, the products come in a non-normal channel. The original package is unopened and the “iTunes” icon (left is the original package, the right package is the renovation) will be printed on the box, the difference between the box: first, the print quality of refurbished machines is still fine, but it omitted a few details. One is the Bluetooth icon next to the battery identification, the other is the menu icon of iTunes, and there is a different between the calculator icons.

The Date Shows That The Growing Of iPhone OS Devices Is Fastest In Asia

August 16th, 2018 No comments

A recent report of Mobile ad network AdMob PR shows that in the past 12 months, iPhone users inAsiaincreased substantially, and its growth rate is higher than the rest of the world. AdMob was established in April, to provide tools, data and business models in more than 160 countries and regions in order to help accelerate the growth of mobile media. The company to optimize advertising service through its network storage and analysis of the data within the ad requests, its network includes more than 23,000 mobile websites and iPhone, Android, webOS, and Flash Lite applications. AdMob will at least send an ad request to its network equipment is defined as a separate stand-alone user in a specified month. AdMob found that in the past 12 months, the largest growth of independent iPhone OS devices is Asia (474%), followed by the Oceania (367%) andWestern Europe(369%).

AdMob said in a report, iPhone OS devices sold more extensive around the world, but its concentration is relatively high, the top three, respectively, 49% in North America, Western Europe 28% andAsia14%. The five countries accounted for the highest proportion of the total number of Independent iPhone OS devices are theUnited States(44%),United Kingdom(9%),France(6%),Canada(5%) andJapan(4%). The Vice President Jeff Merkel (Jeff Merkel) of AdMob is more satisfied with these data. He said, “These data, whether phone number or ad requests are very encouraging.Chinais the second of independent Android-based devices countries in AdMob network. On April, the number of Android devices inChinais over the iPhone.” And he also pointed out that in the past 12 months, and the speed of development of iPhone platform in the international is faster thanNorth America. In AdMob’s network, in April, theUnited Stateshas 870 million unique Android OS devices and 10.7 million independent iPhone. But if you add the non-mobile devices of running the iPhone OS – iPod and iPad, the number of iPhone operating system independent devices will up to 18.3 million.

AdMob report also pointed out that 75% of the Android operating system equipment is in North America, while the iPhone (wholesale iPhone cases) operating system, the number is only 49%. In the worldwide, there are 11.6 million independent Android operating system devices, 27.4 million independent iPhone (accessories for iPhone) and 40.8 million independent iPhone OS devices.

AdMob said, “This report is computed according to more than 15,000 mobile websites from our network and the applications ad request of iPhone  (wholesale iPhone accessories) and Android. And the data in the report is a measure of mobile data using, and it is not the same with the tradition market share calculated by the number of selling mobile phone.

CPE Is Making Inroads With Self-Study Option

August 15th, 2018 No comments

Self-study CPE classes are very appealing to many CPAs these days because it will allow them to accomplish their continuing education on their own schedule. These online courses are usually offered at an affordable rate and students can easily register and conveniently take care of all their requirements.

Sometimes, though, people may not have the discipline to finish the coursework on their own. On the other hand, many accountants are self starters that want to get the work done and out of the way as fast as possible. They only have a little time to pursue their education, so it has to be done on their own time table. For these people, a self-study course is a good idea.

All CPAs are required to continue their education. There are a lot of regulations around the accounting industry to make sure the public is safe from poor practices. One of those regulations is that an accountant follows through with their education to stay on top of the industry. This way any client will know they their CPA is a competent advisor.

Due to advancing technology, globalization, and increasing regulations, the accounting industry is always changing. Business transactions are also becoming more and more complex, and CPAs must develop their skills to understand what is going on. Luckily, a good self-study CPE course can help you manage this.

When you register for a self-study CPE program you should make sure that you are getting the education you need. There are many different subjects available, and you need to find the one that is most applicable. There are classes that revolve around basic accounting and estate planning and there are others that deal with taxation or professional ethics. Find the one you need.

When you look into a program, make sure the provider discloses the significant features of the coursework. Make sure that they have a reputation for being accurate, current, and developing effective learning tools. You should have clearly defined lesson objectives, a clear path to completion, and they should provide evidence of satisfactory completion as well.

Self-study courses open up the chance for professionals to continue the learning process. The provider should provide the necessary learning materials in a timely and efficient manner. You should also take the time to make sure they provide a clear description of their prerequisites upfront.

It may take a lot of time to complete a quality self-study CPE course, but many accountants find it worthwhile. Continuing education is required in the accounting profession, and studying independently will let you fulfill those obligations at your own pace.

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Hong Kong “queue party” snap up iPhone 4

July 27th, 2018 Comments off

Price near thousand Yuan “had gas” products had set off fried wind Apple announced suspended sale Apple earlier publishing latest phone products iPhone4S, Hong Kong Apple company recently adjusting low Qian generation products iPhone4 of price near thousand Yuan (HK, with) Hou had caused fried wind, appears recovery price more official price for high of phenomenon, more appears has speculators mobilization near thousand “queued party” to Apple shop queued round purchased of blame like. United States after Apple released iPhone4S, Hong Kong Apple along with slashing the iPhone4, iPhone3GS and other products, of which sales largest 16G iPhone4 be reduced to $ 4,999, reduction of about $ 300, 32GB a reduction of about $ 800.


The iPhone3GS price reduced from $ 4,088 to $ 8G, $ 1200 cheaper, but the restriction of 5 per person. Apple’s price action, immediately attracted attention of speculators, Apple’s Web site 16GB iPhone4 in Hong Kong, was ordered up. Speculators mobilized nearly thousand “queue party”, recently overnight into early this morning in the Apple flagship store in ocean shipping international financial Plaza, central purchasing.


A competition for the forefront, many people take the opportunity to jump the cause uproar and dispute, require police arrived at the time under control.   Given the large snap up crowds, 13th announced the suspension of sale of the iPhone4 Hong Kong Apple store, but there are still dozens of people adhere to line up.   Hong Kong xianda Liu Zhigang, head of a cell phone store because the iPhone4 (iPhone 4S bumper) high demand in the Mainland, differs from the Mainland and Hong Kong prices thousands of dollars, given our supply is limited, fried price led to reproduce, he estimated that Apple’s official website the earliest time in Hong Kong in December will have the iPhone4 (iPhone 4S skins) supply, fried prices were expected to continue for some time. Liu Zhigang revealed that 16GB your machine currently sold for $ 5,200, new flip-earn $ 512; 32GB your price is $ 5,350, changes hands netted $ 262.


As for the “queued party”, each buying 5, ahead of a team can earn up to $ 2,500. Original expected Apple iPhone5; 16GB earlier this month the market version iPhone4 (cases for iPhone 4S) recycling prices immediately fell, from the beginning of September decreased $ 3,800 to $ 3,500 in late September. But iPhone5 is not launched on schedule, 16GB version iPhone4 instant recovery price rebound

HSC Exams less than 2 weeks away

July 4th, 2018 Comments off

With less than two weeks left till the first day of HSC exams 2011, how are you spending these last moments preparing for the big exams? Are you racked with nerves or taking it easy? Do you have a clear plan on how long to study for each subject? Are you worried about being unprepared for any particular subject?

Here are some tips for how to make the most of the last couple of days studying before your big exams.
In what order do I study for my subjects?

Look at your exam timetable and work out which exams come first and so on. The 2011 HSC timetable is available here . Generally, it’s advised that you study for your last exam first, and your first exam last, that way you are studying for your first exam till the very last day before the first exam.

For example, for most people, English paper 1 and paper 2 will be their first exams. This means you should leave studying English till last, so that the content will be freshest in your mind just before 18th October when you sit paper 1, and the following day when you sit paper 2. For most people, there will be several days in between your next exam after English, so you can use these days to revisit the subject to be examined next. Don’t rest too much after each exam! The clock is ticking fast to your next one.
English – a tip for everyone

In paper 1, you have three sections. The first is short answers, the second is a creative writing task, and the third is almost always an essay (sometimes a speech, but usually an essay). You should do the essay first, then the short answers, and finally the creative writing task.

The reason is simple: in case you find yourself running out of time by the time you completed 2 sections, the creative writing tasks is the most forgiving section in that scenario than any other section. You can potentially grab most of the available marks in creative writing as long as your story contains all the necessary elements of a well-written story, and captures belonging in a meaningful way. But the same can’t be said for the essay – if you spend only 30 minutes on it, you would probably only be able to put in 75% of the points required.

The best advice for all levels of maths is to do as many past papers as possible. If you’re aiming for a band 6, focus on the question 7 and 8 (if you’re doing Maths Extension 1 or Maths Extension 2) or question 10 (for 2 unit students). These are the questions with the most creativity, and are the most difficult – getting good at doing these questions will differentiate you from the rest.

For the many maths (2 unit) students, remember not to neglect some commonly forgotten bits of info that will cost you easy marks:

* Simpson’s rule
* Trapezoidal rule
* Trigonometry exact values
* Sine and cosine rule (you learnt this in year 10 but it will be needed sometimes!)

For higher levels of maths (ext1 and 2), know your integration substitutions. It’s easy to forget which situations demand which technique.

All questions are of the same value, but are in increasing difficulty. Try to go through the exam as quickly as possible the first time around, and skip the questions where you can’t immediately see the path to the answer. Then use the time left over to focus on the skipped questions and also check your work. Don’t get too comfortable with a slow pace at the early questions!

For extension 2, some less obvious things that will help you are: know your speed of curves (helps with graphing undefined / undefined situations), know how to apply LIATE (google it if you’ve never heard of it!) for integration by parts – to work out which bit to set as u and which to set as v.
Don’t lose focus

Think about this: each HSC exam you do now is worth the total of everything you’ve done for that subject at school for the entire year 12. All the preparation you put in for your half yearlies, trials and assessment tasks throughout year 12 – each exam now is worth the total of all of that for one subject. That’s why, now is the worst time to lose focus. You’re at the home stretch now, but your focus and dedication is needed most here.

On the other hand, it’s important also to not get too stressed out. Stress is good – it leads to productivity, and this short term stress before these big exams is normal, but don’t let it negatively affect you. Do your best, and you will be fine.
The life ahead

Don’t lose perspective – there’s a bright future waiting for you regardless of how things go now. Do try your best, but don’t think it’s the end of the world if you don’t get the ATAR you need. There are alternative ways of getting into the Uni course you desire.